Antibacterial PVC Floor Tiles
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3918101040 | 40.3% | CN | US | 官方文档 |
| 3918102000 | 40.3% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3926305000 | 22.8% | CN | US | 官方文档 |
商品图片
AI分析
🛠️ Antibacterial PVC Floor Tiles
🌐 HS Code Classification & Customs Clearance Guide | 2026 Updated Tariff Analysis | Expert Import Strategy
📌 One, Product Definition & Classification: What Makes These Tiles “Antibacterial”?
Antibacterial PVC floor tiles are plastic floor coverings made from vinyl chloride polymers, specifically engineered with antimicrobial additives (e.g., silver ions, triclosan, or quaternary ammonium compounds) to inhibit the growth of bacteria, mold, and fungi on their surface.
In international trade, these tiles are not classified as “chemicals” or “medical devices” — they are plastic floor coverings with functional enhancements. The key to correct classification lies in:
- Material: Polymer of vinyl chloride (PVC)
- Form: Tiles (not rolls)
- Function: Antibacterial (but not medical-grade or sterilizing)
- Use: Commercial, healthcare, residential flooring
⚠️ Critical Distinction:
- If the antibacterial property is inherent to the material (e.g., additives mixed into the PVC during manufacturing), it’s still floor covering — not a medical product.
- If it’s a surface coating or treatment, and removable, it may be classified differently — but in this case, the property is integral to the tile.
📦 Two, HS Code Classification Details (2026 Official Tariff Reference)
| HS Code | Product Description | Applicable Use Case | Key Feature |
|---|---|---|---|
3918.10.10.40 |
Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics… Of polymers of vinyl chloride: Floor coverings: Vinyl tile (antibacterial) | Healthcare facilities, hospitals, labs, gyms, kitchens, schools | Antibacterial additive integrated into PVC matrix |
3918.10.20.00 |
Floor coverings of plastics… Of polymers of vinyl chloride: Floor coverings: Other | Non-antibacterial PVC tiles, standard commercial use | No antimicrobial function |
🔍 Why
3918.10.10.40?
- The "vinyl tile" subheading under3918.10.10is specifically for tiles made from vinyl chloride polymers.
- The "antibacterial" feature does not change the HS code — it’s a functional enhancement, not a new product type.
- "Other" in3918.10.20.00applies to non-antibacterial tiles, so antibacterial tiles must be under3918.10.10.40.
💰 Three, 2026 Updated Tariff Breakdown (With Detailed Tax Clauses)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025–2026 (current tariff regime)
🎯 1. 3918.10.10.40 — Antibacterial PVC Floor Tiles (Vinyl Tile)
| Item | Detail |
|---|---|
| Base Duty Rate | 0.0% (ad valorem) |
| Additional Duty (USITC Section 301) | 0.0% |
| Additional Duty (IEEPA - International Emergency Economic Powers Act) | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value × 0.0% = No duty payable |
| De Minimis Threshold | ✅ Yes (1% of value) — eligible for exemption if below threshold |
| Legal Basis Path | USITC:3918.10.10.40 → FOOTNOTE:9903.88.01 → No additional tariff triggers |
📌 Explanation:
- This HS code does not fall under any Section 301 or IEEPA tariff list.
- Despite being “antibacterial,” the product is still a basic PVC floor tile — no special classification or added duty applies.
- No additional tariffs are triggered by antimicrobial additives, as long as they are not medical devices.
🎯 2. 3918.10.20.00 — Other PVC Floor Coverings (Non-Antibacterial)
| Item | Detail |
|---|---|
| Base Duty Rate | 0.0% |
| Additional Duty (USITC Section 301) | 0.0% |
| Additional Duty (IEEPA) | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF × 0.0% = No duty |
| De Minimis | ✅ Yes |
| Legal Basis | USITC:3918.10.20.00 → No footnote triggers |
📌 Note:
- Even standard PVC tiles are duty-free under current U.S. tariff rules.
- The antibacterial version is not taxed more — it’s treated the same as regular tiles.
🎯 3. 3926.90.99.89 — Other Plastic Articles (Non-Flooring)
| Item | Detail |
|---|---|
| Base Duty Rate | 5.3% |
| Additional Duty (USITC Section 301) | 7.5% |
| Total Tax Rate | 12.8% |
| Tax Calculation | CIF × 12.8% |
| De Minimis | ❌ No (exceeds 1% threshold) |
| Legal Basis | IEEPA:9903.01.25 → USITC:3926.90.99.89 → FOOTNOTE:9903.88.01 |
⚠️ Critical Warning:
- If you misclassify antibacterial PVC tiles as “other plastic articles” (e.g., “plastic parts” or “accessories”), you will be hit with 12.8% total duty — over 12 times higher than correct classification.
- This code applies to non-flooring items like plastic knobs, trim, or fittings — not tiles.
🎯 4. 3926.30.50.00 — Fittings for Furniture, Coachwork, etc.
| Item | Detail |
|---|---|
| Base Duty Rate | 0.0% |
| Additional Duty | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF × 0.0% |
| De Minimis | ✅ Yes |
| Legal Basis | USITC:3926.30.50.00 → No additional tariffs |
📌 When to Use This Code?
- Only if the tile is used as a fitting or trim (e.g., edge trim, corner piece).
- Not applicable for full floor tiles — even if they are antibacterial.
🛠️ Four, Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
✅ 1. Required Documentation (Must-Have List)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must state: PVC polymer, antibacterial additive (e.g., Ag+), tile size, thickness, surface finish |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | Proves non-toxicity and compliance with REACH/REACH-like standards |
| ✅ Test Report (e.g., ISO 22196, JIS Z 2801) | ✔️ | Validates antibacterial performance — essential for marketing claims |
| ✅ Commercial Invoice | ✔️ | Must clearly state: “Antibacterial PVC Floor Tiles, 3918.10.10.40” |
| ✅ Packing List | ✔️ | Shows number of tiles per carton, total weight, dimensions |
| ✅ Certificate of Origin (CO) | ✔️ | If from China, may be needed for de minimis or duty exemption |
| ✅ Product Photos (with label) | ✔️ | Show brand, model, barcode, and “antibacterial” label |
✅ 2.申报技巧 (Key Rules to Remember)
🔥 “Tile ≠ Fitting, Antibacterial ≠ Medical, Correct Code = Zero Duty!”
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Antibacterial PVC tile (1200×1200 mm) | 3918.10.10.40 |
3926.90.99.89 |
12.8% duty + penalties |
| Standard PVC tile (no antibacterial) | 3918.10.20.00 |
3918.10.10.40 |
No harm, but mislabeling may trigger audit |
| PVC edge trim piece | 3926.30.50.00 |
3918.10.10.40 |
Incorrect, but no duty |
| Tile with removable antibacterial coating | 3918.10.10.40 (if coating is part of structure) |
3926.90.99.89 |
High risk of penalty |
✅ 3. Special Cases & Handling
| Situation | Recommended Action |
|---|---|
| Antibacterial claim on packaging | Must be backed by test report — otherwise, misrepresentation risk |
| Tiles imported in bulk (20ft container) | Use standard HS code — no special permit needed |
| Export to EU or Australia | Still use 3918.10.10.40 — 0% duty in most cases |
| Customs audit triggered | Provide test report + MSDS + invoice — duty-free status is defendable |
🌍 Five, Global Market Tariff Comparison (2026)
| Country/Region | Recommended HS Code | Duty Rate | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 United States | 3918.10.10.40 |
0.0% | None (unless de minimis) | No extra tariffs |
| 🇨🇳 China | 3918.10.10.40 |
5% (VAT) | CCC, RoHS | No additional tariffs |
| 🇪🇺 European Union | 3918.10.10.40 |
0% (if CE) | CE, REACH | No additional duties |
| 🇦🇺 Australia | 3918.10.10.40 |
0% | RCM | No extra fees |
| 🇯🇵 Japan | 3918.10.10.40 |
0% | PSE | No additional tax |
📌 Key Insight:
- The U.S. is the only market with a 12.8% penalty if you misclassify — but correct classification = zero duty. - Antibacterial feature does not increase tariff — it’s not a medical device.
📌 Six, Common Mistakes & How to Avoid Them (Real-World Risks)
❌ Mistake 1: Misclassifying antibacterial tiles as “other plastic articles” (3926.90.99.89)
👉 Result: 12.8% duty + penalties + audit risk
✅ Fix: Use 3918.10.10.40 — no duty.
❌ Mistake 2: Not providing antibacterial test report
👉 Result: Customs may question the claim, delay clearance, or demand reclassification
✅ Fix: Attach ISO 22196 or JIS Z 2801 report.
❌ Mistake 3: Using “antibacterial” in invoice without proof
👉 Result: Misleading claim — could lead to fines or product recall
✅ Fix: Only claim “antibacterial” if test-verified.
❌ Mistake 4: Splitting shipment into “tiles” + “adhesive” + “trim”
👉 Result: Each item may be taxed separately — higher total cost
✅ Fix: Ship as one product group — declare all under 3918.10.10.40.
🎯 Seven, Conclusion: Accurate Classification = Zero Duty, Zero Risk
🎯 Remember the Golden Rule:
🔹 “If it’s a tile made of PVC with antibacterial additives — use
3918.10.10.40— and pay 0% duty.”
🔹 “If you misclassify it as ‘plastic part’ — you’ll pay 12.8%.”
📌 Pro Tip:
✅ Apply for a Pre-Clearance Ruling (Advance Ruling) if you’re importing large volumes.
✅ Use a customs broker experienced in construction materials — not just electronics or textiles.
📣 Act Now!
📞 Contact a licensed customs broker + provide product specs + test report
🚀 Get HS Code confirmation before shipment — avoid costly delays and penalties
✨ Professional Importing Starts with Correct Classification!
💼 Your cost savings begin with one accurate HS code.
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关于 HS 编码归类
协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构:
- 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
- 品目(4 位)——章内的更具体分类
- 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
- 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时,适用的关税税率可能包括:
- 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税
本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。